Our publications
BSP’s lawyers regularly share their knowledge through regular legal updates, newsletters and professional publications.
Latest Newsletters & Newsflashes
Apr 15, 2025Double tax treaty Luxembourg – Moldova I Protocol amending the double tax treaty
On 25 June 2024, Luxembourg and the Republic of Moldova signed a protocol (the “ Protocol”) amending the double tax treaty originally signed on 11 July 2007 (the “ DTT”). The law of 25 march 2025 , approving the Protocol, was published in the Official Gazette on 7 April 2025. Key amendments
Apr 15, 2025Temporary employees I Reduction of the flat-rate tax on the remuneration paid
Pursuant to Article 137, paragraph 5a of the amended law of 4 December 1967 on income tax (the “ LITL”), and by way of derogation from the normal taxation system, remuneration paid by temporary employment contractors under an assignment contract to temporary employees whose agreed gross hourly wage
Apr 14, 2025VAT I CJEU judgment on joint and several liability of company administrators
On 27 February 2025, the Court of Justice of the European Union (CJEU) handed down a decision on the procedural rights of administrators which may be held jointly and severally liable for the VAT debts of the companies they administer. As a reminder, many Member States including Luxembourg provide
Apr 14, 2025Instant Credit Transfers | Luxembourg law enters into force
The law of 4 April 2025 on credit instant payments entered into force on the 11 April 2025. It implements the Regulation (EU) 2024/886 as regards instant credit transfers in euro (the “ ICT Regulation”) which aims at making instant payments fully available in euro to consumers and businesses across
Apr 14, 2025Fund prospectus | Evolution in the electronic VISA “stamp” procedure
Starting April 2025, the CSSF has introduced a new e-Identification system to replace the current VISA procedure for fund prospectuses, including UCITS, Part II UCIs, SICARs, and SIFs. The key changes include: each prospectus will receive a unique identification number and an e-Identification date
Apr 14, 2025Single-parent tax credit I New circular
On 26 February 2025, the Luxembourg Direct Tax Authorities issued a new Circular L.I.R. No. 154 ter/1, replacing Circular L.I.R. No. 154 ter/1 dated 24 May 2023, on single-parent tax credit (CIM) provided for in Article 154 ter of the Luxembourg income tax law (“ LITL”). As from the 2025 tax year
Latest Brochures
Feb 12, 2024ELTIF in a nutshell
The ELTIF was created by Regulation (EU) 2015/760 on European Long-term Investment Funds of 19 May 2015 (and effective from 9 December 2015) (the “ ELTIF 1 Regulation”). The European Long-Term Investment Fund (“ ELTIF”) is a type of collective investment framework allowing investors to invest money
Jun 01, 2023BSP General Brochure
In this brochure you will find the description of all the activity that we can put in place for you. BSP is an independent full-service law firm based in Luxembourg, committed to providing the very best legal services to our domestic and international clients in all aspects of Luxembourg business
Mar 31, 2023Dispute Resolution Brochure
BSP’s dispute resolution practice assists domestic and international clients in a wide range of complex and high-stake and/or international disputes (litigation and/ or arbitration proceedings) in all major substantive areas of the law. Our dispute resolution team can be involved at every stage of
Jul 28, 2022RAIF | Reserved Alternative Investment Funds
This leaflet presents a focus on the Reserved Alternative Investment Fund (RAIF), a new and flexible alternative investment vehicle approved by the Law of 23 July 2016, which entered into force on 31 August 2016 (the RAIF Law). The RAIF Law creates a new type of unregulated fund which has many of
Jul 27, 2022Banking & Finance Brochure
BSP’s banking and finance team assists local and international market players on all regulatory and transactional aspects of Luxembourg banking and financial matters. Our lawyers are reputed for their extensive experience in bank lending, debt capital markets and structured finance, in particular
Jul 27, 2022Tax Brochure
Our Tax practice brochure gives an overview of the services our team of lawyers provides to domestic and internatonal clients in all Luxembourg tax related matters.
Latest Articles & Books
Mar 27, 2025Thomson Reuters Practical Law | Legal systems in Luxembourg: Overview
The Q&A gives a high-level overview of the key legal concepts including the constitution, system of governance and the general legislative process; the main sources of law; the court structure and hierarchy; the judiciary and its appointment and the general rules of civil and criminal litigation. To
Mar 10, 2025Lexology | Litigation Funding 2025
Our experts have contributed to the publication of a Q&A paper about Litigation Funding in Luxembourg together with Nivalion AG. The guide offers a side-by-side comparison of local insights, including regulation and regulators, funders’ rights, conditional and contingency fee agreements, and recent
Mar 07, 2025Chambers | Investment Funds 2025 Guide
The Investment Funds 2025 guide covers over 20 key jurisdictions in this sector. The guide provides the latest information on alternative investment funds and retail funds, including fund formation, restrictions on investors, the regulatory environment, operational requirements, the fund finance
Jan 13, 2025Chambers | Insolvency Global Practice 2024 Guide
The new Insolvency 2024 guide features close to 40 jurisdictions. The guide provides the latest legal information on the broad legal framework for insolvencies, the role of creditors, out-of-court and statutory restructuring processes, statutory insolvency and liquidation procedures, cross-border
Dec 13, 2024Chambers | Litigation Global Practice 2025 Guide
The 2025 Litigation Global Practice Guide features over 60 jurisdictions. It provides the latest legal information on litigation funding, initiating a lawsuit, pre-trial proceedings, discovery, injunctive relief, trials and hearings, settlement, damages and judgment, appeals, costs, and alternative
Sep 05, 2024Chambers | Employment 2024 Guide
The Employment 2024 guide covers over 50 jurisdictions. The guide provides the latest legal information on terms of employment, non-compete and non-solicitation clauses, data privacy law, foreign workers, the role of unions and employee representative bodies, termination of employment, employment
Latest Videos
Oct 04, 2023Women in Law Series: Sabine Hinz
Sep 27, 2023Women in Law Series: Evelyn Maher
Sep 21, 2023Women in Law Series: Nuala Doyle
Sep 21, 2023Towards the modernisation of the Luxembourg fund industry
Sep 13, 2023Women in Law Series: Isabel Høg-Jensen
Sep 12, 2023BSP German Desk
